3005

The division of taxation or the division of tax appeals, as the case may be, shall include a return address in every (a) letter to a taxpayer regarding the taxpayer's liability for tax, (b) notice which gives a person the right to a hearing under any tax, (c) billing or collection document and (d) administrative law judge determination and tribunal decision, to which the taxpayer may write with questions regarding the letter, notice, document, determination or decision. Such notices and documents described in subdivisions (b) and (c) of this section shall also include a telephone number which the taxpayer may call with questions regarding the notice or document. Such address or telephone number may be within the division of taxation or the division of tax appeals, or within another appropriate state or other agency, and may be included in the letter, notice, document, determination or decision, or on a separate, accompanying document. Nothing in this section shall be construed to prevent either such division from including an address or telephone number in other letters, notices or documents sent to

eparate, accompanying document. Nothing in this section shall be construed to prevent either such division from including an address or telephone number in other letters, notices or documents sent to taxpayers or other persons.